1996-10 FY1997 Budget Tax LevyingKODIAK ISLAND BOROUGH
ORDINANCE NO. 96 -10
Introduced By:
Requested By:
Drafted by:
Introduced:
Public Hearing:
Amended:
Adopted:
BE IT ORDAINED BY THE KODIAK ISLAND BOROUGH ASSEMBLY THAT:
Mayor Selby
Mayor Selby
Finance Officer
05/16/96
06/06/96
06/06/96
06/06/96
AN ORDINANCE LEVYING TAXES ON ALL TAXABLE REAL AND PERSONAL
PROPERTY WITHIN THE KODIAK ISLAND BOROUGH
FOR THE EXPENSES AND LIABILITIES OF THE KODIAK ISLAND BOROUGH FOR
THE FISCAL YEAR COMMENCING ON THE FIRST DAY OF JULY 1996 AND
ENDING ON THE THIRTIETH DAY OF JUNE 1997
(1997 FISCAL YEAR BUDGET)
Section 1. This ordinance is not of general application and shall not be codified.
Section 2. The following sums of money, or as much thereof as may be authorized
by law, as may be needed or deemed necessary to defray all expenses and liabilities
of the Kodiak Island Borough, be and the same, is hereby appropriated for municipal
purposes and objects of the Kodiak Island Borough and other taxing entities
hereinafter specified for the fiscal year commencing on the first day of July 1996 and
ending on the thirtieth day of June 1997.
Section 3. Adoption of this ordinance recognizes that funds are appropriated at
department and /or project level. Composition of these figures are as delineated in the
full detail budget document. The full document is available to all elected and
appointed officials for their use. Copies may be reviewed by interested citizens at the
Borough Building during normal working hours and also at the A. Holmes Johnson,
Chiniak and village public libraries during their normal operating hours.
A. General Fund (100)
RFLFNIJFS
Taxes
Real Property
State Mandated Exemptions
Personal Property
Kodiak Island Borough, Alaska
42.1%
(1.6)
7.7
3,857,300
(148,470)
702,000
Ordinance No. 96 -10
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Non ad valorem taxes 1.9 173,730
Payment in lieu of tax 4.7 427,660
Severance Tax 8.3 756,000
Penalties & Interest on Tax 1.7 160,000
Licenses and Permits .7 60,300
Intergovernmental 18.9 1,726,480
Investment Earnings 4.9 445,000
Operating Transfers & Other .5 46,020
Use of Fund Balance 10.4 948,200
Total General Fund Revenues 100.00% $9,154,220
FXPENDITURFS FTE
Legislative 1.2% 112,020
Personnel Services 16,800
Fringe Benefits 1,620
Lobbyist 48,000
Support Services 45,600
Mayor
Personnel Services
Fringe Benefits
Support Services
Clerk
Personnel Services
Fringe Benefits
Support Services
Legal Services
Cost of Litigation
Support Services
Finance
Personnel Services
Fringe Benefits
Support Services
Allocated to Projects
Capital Outlay
Assessing
Personnel Services
Fringe Benefits
2
3
8
4
118,280
39,480
38,750
133,870
47,330
94,500
100,000
39,000
374,560
120,040
148,890
( 82,160)
5,500
203,840
67,330
2.1% 196,510
3.0% 275,700
1.5% 139,000
6.2% 566,830
3.5% 322,990
Kodiak Island Borough, Alaska Ordinance No. 96 -10
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Support Services
Capital Outlay
50,320
1,500
Facilities /Engineering 4 0% 0
Personnel Services 216,350
Fringe Benefits 74,090
Professional Services 15,000
Support Services 67,480
Capital Outlay 2,000
Allocated to Projects (374,920)
Community Development 6 4.7% 432,920
Personnel Services 310,060
Fringe Benefits 99,350
Professional Services 0
Support Services 62,140
Allocated to Projects (38,630)
Building Inspections .9% 79,400
Contracted Services 75,000
Support Goods and Services 4,400
Economic Development .9% 84,000
Professional Services 31,000
Contributions 53,000
General Administration 1 3.6% 329,330
Personal Services 39,440
Fringe Benefits 56,060
Audit EkOe ise 10$,000
Support Services 125,830
Emergency Preparedness .1% 5,500
Support Services 5,500
Education Support 55.2% 5,055,810
Audit Expense 21,000
Support Goods & Services 36,000
Operating Transfers 4,998,810
Health & Sanitation
Contracted Services 225,450
Contributions 234,300
Operating Transfers 917,030
15.0% 1,376,780
Kodiak Island Borough, Alaska Ordinance No. 96 -10
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Education, Culture and Recreation
Contributions 163,300
Operating Transfers 5,130
1.8% 168,430
Transfers & Contribution .1% 9,000
Other Operating Transfers 9,000
Total General Fund Expenditures $9,154,220
B. Special Revenue Funds (Revenues and Expenditures)
1. Community Mental Health (200) $1,721,510
2. Child Care Assistance (205) $332,770
3. Land Sales Fund (210) $483,520
4. Buildings and Grounds Fund (220) $515,700
5. Coastal Management (230) $74,500
6. Womens Bay Road Service District (240) $110,480
7. Service District #1 (242) $208,300
8. Service Area #2 (243) $0
9. Monashka Bay Road Service District (244) $36,300
10. Bay View Road Service District (246) $5,310
11. Fire Protection Area #1 (250) $341,500
12. Womens Bay Fire Department (252) $54,530
13. Woodland Acres Street Light District (260) $10,950
14. Kodiak Arts Council (275) $73,300
15. Facilities Fund (276) $2,704,710
Kodiak Island Borough, Alaska Ordinance No. 96 -10
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C. Debt Service Funds (Revenues and Expenditures)
1. Debt Service (300) $6,008,980
2. Debt Service - Other (310) $9,000
D. Capital Project Funds (Revenues and Expenditures)
1. Capital Project - Borough, Various (410) $2,698,493
2. Capital Projects - School Bonds, Various (420) $10,744,340
3. Capital Projects - Hospital Bonds (425) $15,780,000
4. Near Island Research Building. (426) $6,000,000
5. Capital Projects - State Grants (430) $2,060,539
6. Major Maintenance (440) 0
7. Utility Improvements Fund (550) $310,000
E. Enterprise Funds (Revenues and Expenditures)
1. Water Fund (510) $261,000
2. Sewer Fund (520) $218,000
3. Solid Waste Disposal Fund (530) $2,559,530
4. Hospital Enterprise Fund (540) $9,521,020
5. Near Island Research Fund (555) 0
6. 911 Service (560) $33,750
F. Internal Service Funds (Revenues and Expenditures)
1. Data Processing (600) $608,250
TOTAL ALL FUNDS $72,640,502
Kodiak Island Borough, Alaska Ordinance No. 96 -10
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Section 4. Tax Levy. A tax for the amount specified in the form of a mill levy is
hereby levied for the calendar year 1996, to be used for the purposes as specified in
the Budget for the Fiscal Year 1997 of the Kodiak Island Borough commencing on the
first day of July 1996 and ending on the thirtieth day of June 1997 to defray
expenses and liabilities of said entity as enumerated in the applicable budgets.
Section 5. Kodiak Island Borough staff is hereby authorized and directed to effect
the necessary line item changes within the limits established above by fund, project
and department to properly monitor, account, and report on the expenditure of these
funds.
ATTEST:
The millage by taxing entity are as follows:
A. City of Kodiak 2.00 mills
B. Kodiak Island Borough 6.75 mills
C. Womens Bay Road Service District 2.00 mills
D. Womens Bay Fire Dept. 1.25 mills
E. Bay View Road Service Area 1.00 mill
F. Fire Protection Area #1 1.50 mills
G. Monashka Bay Road Service District 1.50 mills
H. Service District #1 Roads 1.75 mills
I. Woodland Acres Street Light District .50 mill
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS SIXTH DAY OF JUNE, 1996.
croizi
Donna F. Smith, CMC /AAE, Borough Clerk
Kodiak Island Borough, Alaska
KODIAK ISLAND BOROUGH
e M. Selby, Boro
teven., Presiding Officer
Ordinance No. 96 -10
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